hereinabove. The said trust was only
required to carry out the objects of the trust and spend the trust
funds for charitable purposes ... trust, the assets of the
trust remaining after satisfying of debts and liabilities shall be
transferred to another charitable trust whose objects are similar
applied is whether the
object which is said to be non-charitable is the main or
primary object of the trust or institution ... main or
primary objects are distributive, each and everyone of the
objects must be charitable in order that the trust or
institution might be upheld
objects and activities of the trust fell objects and
activities of the trust fell within the first limb of the
definition of charitable purpose ... being a mixture of
charitable and non-charitable objects, could not be treated
to be creating a public charitable trust.
In the meanwhile the Settlor
application
of income towards the objects of the trust and exempts
income of trusts with objects wholly charitable or
religious or parts of income which ... objects of the respondent-trust as
contained in the trust deed. It is only the objects of a
trust as declared in the trust deed
purpose of the trust is such as would make the trust a public charitable trust.
6. Now, the indenture of trust, which was executed ... expression "trust for any public purposes of a charitable or religious nature "connotes a trust for charitable objects involving an element of public
Agastyar Trust v. CIT [1963] 48 ITR 673 (Mad), that the Trust having been formed as a multipurpose trust with objects religious or charitable mixed ... objects contained therein are charitable or whether they cover non-charitable objects also. According to the learned counsel for the assessee, the trust
where a trust deed provides both for charitable objects as well as non-charitable objects, such a trust is not entitled to the benefits ... case, the objects of a trust know as "The Agastyar Trust" included both charitable and non-charitable objects, and discretion had been given
charitable trust to another for utilization by the donee trust towards its charitable objects is proper application of income for charitable purpose in the hands ... objects of the trust and grants registration only if it is found that the objects of the trust are charitable. Procedure in this regard
only required to carry out the objects of the Trust and spend the Trust funds for charitable purposes in the manner indicated therein. No power ... Trust radically and in fact converted what was meant to be a public charitable trust to a non-charitable trust as held by this Court
charitable and non-charitable purposes and the trustees had a discretion to apply the income to any of the objects, charitable or non-charitable objects ... objects are purely charitable. If the new objects have been substituted for the original objects set out in the original trust deed, then the property
